1. The former: the tax law of "charitable donation" allows pre-tax deduction (no more than 12% of the annual accounting profit), so there is no difference; The latter: the tax law of "non-charitable donation" stipulates that it shall not be deducted before tax, resulting in permanent differences.
2. According to the provisions of the tax law, the income from debt interest belongs to tax-free income and does not need to be included in the taxable income, resulting in permanent differences.
3. According to the tax law, the increase in the fair value of trading financial assets during the holding period is not taxable, resulting in a temporary difference of 400,000 yuan (book value 240- tax basis 200) in the future; At the same time, the deferred income tax liability is 654.38+10,000 yuan (40×25%), which increases the current income tax expense because it involves the current profit and loss.
4. Similarly, the increase in the fair value of available-for-sale financial assets still produces taxable temporary differences (book value 180- tax basis 160), resulting in a deferred income tax liability of 50,000 yuan (20×25%). However, because the original accounting treatment did not involve profit and loss (increase capital reserve), the capital reserve should be written off at this time.
5. According to the tax law, the expected "product quality assurance fee" can only be deducted when it actually happens in the future, and this 654.38 million yuan will form a deductible temporary difference in the future. As sufficient taxable income can be generated in each year (the following 7, 8, 9 and 10 are the same), deferred income tax assets of 25,000 yuan (654.38+00× 200) are confirmed.
6. "Fines and penalties" paid according to the tax law shall not be deducted before tax, resulting in permanent differences.
7. According to the provisions of the tax law, the inventory depreciation reserve can only be deducted before tax in the event of major losses in the future. In the future, there will be a deductible temporary difference of RMB 654,38+065,438+10,000 (book value is 3.9-tax basis 500), and then the deferred income tax assets of RMB 275,000 (654,38+065,438+00× 25%) will be recognized to offset the current income tax.
8. According to the provisions of the tax law, the provision for bad debts based on the ending balance of accounts receivable at 5‰ can only be deducted before tax, and the difference of 570,000 yuan (60-600×5‰) will form a deductible temporary difference in the future, and then the deferred income tax assets will be recognized at 654,380+042,500 yuan (57×25%) to offset the current income tax expenses.
9. According to the tax law, the portion (3000× 15%) where the advertising fee does not exceed the sales income of the current year is allowed to be deducted before tax; The excess of 500,000 yuan (500-450 yuan) is allowed to be deducted before tax in future years, resulting in deductible temporary differences. Confirmed deferred income tax assets of 65,438+025,000 yuan (50×25%) to offset the current income tax expenses.
Note: If this item is business entertainment expenses, the tax law stipulates that it shall be deducted according to 60%(500×60%) of the amount incurred, but the maximum amount shall not exceed 5 ‰ (3,000× 5 ‰) of the current year's sales income, so it shall be deducted according to 6,543,800 yuan+0.5 million yuan; Overexpenditure of 2.85 million yuan (this is a permanent difference) increased the taxable income of the year.
10. According to the tax law, the preparation expenses included in the current profit and loss are allowed to be deducted before tax by stages within three years after normal production and operation. RMB 654.38+million was deducted before tax in this period, and the remaining RMB 200,000 was deducted before tax in later periods to form deductible temporary differences, and then the related deferred income tax assets of RMB 50,000 were recognized.